9911796707
TMI Blog2003 (9) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Nos. 3654, 3655, 3656, 3657, 3658, 3659, 3660, 3661, 3662, 3663 and 4545 of 2000 for the period ending March 31, 1990, September 30, 1988, September 30, 1992, September 30, 1990, September 30, 1989, September 30, 1991, March 31, 1993, March 31, 1992, March 31, 1989, March 31, 1991 and June 30, 1993 respectively. 2.. The case of the petitioner is that it is a private limited company and it is engaged in the business of blending and packaging of tea. The petitioner had installed plant and machineries for the purpose and according to him the construction was over in the month of January, 1988. It is submitted that originally it was a partnership firm constituted in the year 1984 and subsequently it was converted to a private limited compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenged the above assessment orders in this writ petition. The respondent-State has filed an affidavit in opposition in W.P. (C) No. 3662 of 2000 and the learned State Counsel has submitted that the same was accepted as the stand of the respondent-State, in all the writ petitions. The case of the respondent is that after the dismissal of the Civil Rule No. 4162 of 1991, the petitioner preferred a writ appeal against the above judgment, being Writ Appeal No. 313 of 1998. Although the said writ appeal was admitted, the division Bench of this Court did not grant any stay order to the writ petitioners and hence, the respondent-State completed the process of assessment under the Assam Sales Tax Act to realise the Government revenue. It is there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a writ petition being Civil Rule No. 4162 of 1991. The said Civil Rule was dismissed by this Court with costs and the fate of the Writ Appeal No. 313 of 1998 has not been made known to us. Learned counsel for the petitioner has placed reliance on a decision of the apex Court in the case of State of Bihar v. Suprabhat Steel Ltd. [1999] 112 STC 258; (1999) 1 SCC 31 which was followed by this Court in the case of Manjushree Extrusions Limited v. State of Assam [2001] 123 STC 366; (2000) 1 GLT 430. The question of promissory estoppel was raised by the petitioner in the earlier Civil Rule and the same was decided against the petitioner. Moreover, clause (7) of the Industrial Policy decision itself provides that the sales tax exemption will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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